(i)Mohd. Atiq v. Income-Tax Officer

46 ITR 452High Court#12823 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2023 to 2024.

Issues it is cited on

section 143(l)(a)section 245hsection 261penalty under section 271esection 114(e)export oriented unitsection 269tsection 275section 34(1)(iv)section 271esection 36(va)revision under section 263

Judgments citing (i)Mohd. Atiq v. Income-Tax Officer

Rvr Technologies Ltd., Mandideep vs. ITO-2(1), Bhopal

In the result, appeal for A

ITA 277/IND/2023[2014-15]Status: DisposedITAT Indore30 May 2024AY 2014-15

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 143(3)Section 147Section 148Section 271E

….07.2023 in ITA No.364 to 366/Ind/2022 and submitted that it was held that the penalty levied u/s 271D without recording any satisfaction is not valid and liable to be quashed. He has also relied upon following decisions: (i)Mohd. Atiq vs Income-Tax Officer, 46 ITR 452 (All.) (ii)Jagdish Chandra Suwalka vs JCIT [2023] 154 taxmann.com 504 (Jaipur - Trib.) (iii) JCIT v. Jitendra Singh Rathore [2013] 352 ITR 327(Raj) Page 11 of 25 ITANo.275 to 277/Ind/2023 RVT Technologies Ltd. (iv) CIT v. Hissaria Brothers [2016] 386 ITR 719 (SC) (v) Omec Engineers vs CIT [2008] 294 Taxman 599 (Jharkhand) (vi) CIT v. Ratna Age…

Rvr Technologies Ltd., Mandideep vs. Addl. CIT-Range-3, Bhopal

In the result, appeal for A

ITA 276/IND/2023[2009-10]Status: DisposedITAT Indore30 May 2024AY 2009-10

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 143(3)Section 147Section 148Section 271E

….07.2023 in ITA No.364 to 366/Ind/2022 and submitted that it was held that the penalty levied u/s 271D without recording any satisfaction is not valid and liable to be quashed. He has also relied upon following decisions: (i)Mohd. Atiq vs Income-Tax Officer, 46 ITR 452 (All.) (ii)Jagdish Chandra Suwalka vs JCIT [2023] 154 taxmann.com 504 (Jaipur - Trib.) (iii) JCIT v. Jitendra Singh Rathore [2013] 352 ITR 327(Raj) Page 11 of 25 ITANo.275 to 277/Ind/2023 RVT Technologies Ltd. (iv) CIT v. Hissaria Brothers [2016] 386 ITR 719 (SC) (v) Omec Engineers vs CIT [2008] 294 Taxman 599 (Jharkhand) (vi) CIT v. Ratna Age…

Rvr Technologies Ltd., Mandideep vs. ACIT-3(1), Bhopal

In the result, appeal for A

ITA 275/IND/2023[2008-09]Status: DisposedITAT Indore30 May 2024AY 2008-09

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 143(3)Section 147Section 148Section 271E

….07.2023 in ITA No.364 to 366/Ind/2022 and submitted that it was held that the penalty levied u/s 271D without recording any satisfaction is not valid and liable to be quashed. He has also relied upon following decisions: (i)Mohd. Atiq vs Income-Tax Officer, 46 ITR 452 (All.) (ii)Jagdish Chandra Suwalka vs JCIT [2023] 154 taxmann.com 504 (Jaipur - Trib.) (iii) JCIT v. Jitendra Singh Rathore [2013] 352 ITR 327(Raj) Page 11 of 25 ITANo.275 to 277/Ind/2023 RVT Technologies Ltd. (iv) CIT v. Hissaria Brothers [2016] 386 ITR 719 (SC) (v) Omec Engineers vs CIT [2008] 294 Taxman 599 (Jharkhand) (vi) CIT v. Ratna Age…

Parvathi Garlapati, Nellore vs. Income Tax Officer, Ward-1, Nellore

In the result, appeal of the assessee is allowed

ITA 598/HYD/2023[2017-18]Status: DisposedITAT Hyderabad26 Dec 2023AY 2017-18

Bench: Shri K. Narasimha Chary

For Appellant: Smt. S. Sandhya, ARFor Respondent: Ms. Aditi Goyal, DR
Section 269SSection 271DSection 271E

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “SMC”, HYDERABAD BEFORE SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / ITA No. 598/Hyd/2023 (निर्धारण वर्ा / Assessment Year: 2017-18) Parvathi Garlapati, Income Tax Officer, Nellore Vs. Ward-1, [PAN No. AKRPG8559P] Nellore अपीलधर्थी/Appellant प्रत्‍यर्थी/Respondent निर्धाररती द्वधरध/Assessee by: Smt. S. Sandhya, AR रधजस्‍व द्वधरध/Revenue by: Ms. Aditi Goyal, DR सुिवधई की तधरीख/Date of hearing: 19/12/2023 घोर्णध की तधरीख/Pronouncement on: 26/12/2023 आदेश / ORDER Aggrieved by the order dated 06/10/2023 passed by th…

Sultana Begum, Hyderabad vs. Additional Commissioner of Income Tax, Range-9, Hyderabad

In the result, appeal of the assessee is allowed

ITA 514/HYD/2023[2017-18]Status: DisposedITAT Hyderabad18 Dec 2023AY 2017-18

Bench: Shri K. Narasimha Chary

For Appellant: Shri Mohd. Afzal, ARFor Respondent: Shri Waseem UR Rehman, DR
Section 269SSection 271DSection 271E

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “SMC”, HYDERABAD BEFORE SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / ITA No. 514/Hyd/2023 (निर्धारण वर्ा / Assessment Year: 2017-18) Sultana Begum, Additional Commissioner Hyderabad Vs. of Income Tax, [PAN No. ALJPB9208P] Range-9, Hyderabad अपीलधर्थी / Appellant प्रत्‍यर्थी / Respondent निर्धाररती द्वधरध/Assessee by: Shri Mohd. Afzal, AR रधजस्‍व द्वधरध/Revenue by: Shri Waseem UR Rehman, DR सुिवधई की तधरीख/Date of hearing: 06/12/2023 घोर्णध की तधरीख/Pronouncement on: 18/12/2023 आदेश / ORDER Aggrieved by the orde…

Shri Umakant Sharma, Jhabua vs. The JCIT, Ratlam

In the result, appeal for A

ITA 366/IND/2022[2009-10]Status: DisposedITAT Indore19 Jul 2023AY 2009-10

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 143(3)Section 269SSection 271DSection 271E

…ertains to A.Y.2008-09 & 2009-10 respectively. 5. Ld. AR has relied upon the judgment of Hon’ble Supreme Court in the case of CIT vs. Jain Laxmi Rice Mills 379 ITR 521, the judgment of Hon’ble Allahabad High Court in case of Mohd. Atiq vs Income-Tax Officer, 46 ITR 452 and in case of Income-Tax Officer vs Bisheshwar Lal 76 ITR 653 as well as in case of CIT vs. Padampat Singhaning (HUF) 280 ITR 14. He has also relied upon the order of the Ahmedabad Bench of the Tribunal dated 11.05.2022 in case of Vijayaben G. Zalavadia vs. JCIT in ITANos.458 to 463/Ahd/2020. 6. Ld. AR has further submitted that the assesse was h…

Shri Umakant Sharma, Jhabua vs. The JCIT, Ratlam

In the result, appeal for A

ITA 365/IND/2022[2009-10]Status: DisposedITAT Indore19 Jul 2023AY 2009-10

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 143(3)Section 269SSection 271DSection 271E

…ertains to A.Y.2008-09 & 2009-10 respectively. 5. Ld. AR has relied upon the judgment of Hon’ble Supreme Court in the case of CIT vs. Jain Laxmi Rice Mills 379 ITR 521, the judgment of Hon’ble Allahabad High Court in case of Mohd. Atiq vs Income-Tax Officer, 46 ITR 452 and in case of Income-Tax Officer vs Bisheshwar Lal 76 ITR 653 as well as in case of CIT vs. Padampat Singhaning (HUF) 280 ITR 14. He has also relied upon the order of the Ahmedabad Bench of the Tribunal dated 11.05.2022 in case of Vijayaben G. Zalavadia vs. JCIT in ITANos.458 to 463/Ahd/2020. 6. Ld. AR has further submitted that the assesse was h…

Shri Umakant Sharma, Jhabua vs. The JCIT, Ratlam

In the result, appeal for A

ITA 364/IND/2022[2008-09]Status: DisposedITAT Indore19 Jul 2023AY 2008-09

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 143(3)Section 269SSection 271DSection 271E

…ertains to A.Y.2008-09 & 2009-10 respectively. 5. Ld. AR has relied upon the judgment of Hon’ble Supreme Court in the case of CIT vs. Jain Laxmi Rice Mills 379 ITR 521, the judgment of Hon’ble Allahabad High Court in case of Mohd. Atiq vs Income-Tax Officer, 46 ITR 452 and in case of Income-Tax Officer vs Bisheshwar Lal 76 ITR 653 as well as in case of CIT vs. Padampat Singhaning (HUF) 280 ITR 14. He has also relied upon the order of the Ahmedabad Bench of the Tribunal dated 11.05.2022 in case of Vijayaben G. Zalavadia vs. JCIT in ITANos.458 to 463/Ahd/2020. 6. Ld. AR has further submitted that the assesse was h…

(i)Mohd. Atiq v. Income-Tax Officer (46 ITR 452) — Cited in 8 Judgments | BharatTax